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The consultant, with 40% disability and total permanent incapacity pension, works as an independent lawyer. The DGT states that the increase in deductible expenses for disabled active workers cannot be applied because the condition of an external worker is not met.
Question posed: Whether the increase in fiscally deductible expenses may be applied in the Personal Income Tax (IRPF) return for being an active worker with a disability.
To apply the increase in deductible expenses for disability, it is necessary to simultaneously be an active worker and possess the required degree of disability. The concept of an active worker requires the effective provision of remunerated services under employment, under the organization and direction of an employer. The exercise of an economic activity as a self-employed person does not meet this requirement of being an active worker.
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